Accounting for Goodwill Impairment Under the Partial Goodwill Method
This blog post explains the partial goodwill method for accounting for goodwill impairment, detailing how to allocate impairment losses between recognized and notional goodwill, and how to distribute excess losses to other assets, with a practical example and insights into complexities.
Accounting for Reverse Acquisitions – Handling Non-Controlling Interests, Part 2
This blog post explains how to account for non-controlling interests in reverse acquisitions, detailing the impact of non-participating shareholders on consideration exchanged and equity adjustments, with illustrative examples and financial statement adjustments.